SCHROEDER, Justice.
This is an appeal from Idaho Public Utilities Commission (IPUC) Orders No. 25160 and 25021. In these orders the IPUC accepted Idaho Power Company's (Idaho Power) offer of an estimated upgrade cost for its Twin Falls hydroelectric plant and permitted the estimate to serve as a cap for the amount Idaho Power may include in its future ratebase. The IPUC also recognized that Idaho Power will be allowed to recover in its revenue requirement its prudently...
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